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An heir asks whether a loss from an inherited investment in a company undergoing insolvency can be declared. The DGT responds that the loss is attributable to the year the insolvency procedure ends, without satisfying the debt.
Cuestión planteada Posibilidad de computar la pérdida patrimonial en la declaración de IRPF de 2022 por el dinero invertido y no recuperado así como qué forma tienen de acreditar la titularidad de cada uno de los cuatro herederos.
La pérdida patrimonial por créditos vencidos y no cobrados se imputa cuando concurra alguna de las circunstancias del artículo 14.2 letra k) de la LIRPF. En este caso, la pérdida es imputable al periodo 2022 al declararse la conclusión del concurso mediante sentencia. La titularidad del crédito heredado debe acreditarse mediante los medios de prueba admitidos en Derecho, cuya valoración corresponde a la Administración. Esta pérdida se integra en la base imponible general como pérdida patrimonial que no deriva de la transmisión de elementos patrimoniales.
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